Superior Backer-Lite Underlayment is the lightweight and easy-to-install underlayment that's designed to protect your tile floors from unsightly cracks. This TCNA-approved uncoupling mat is lighter and easier to use than backer board, plus, it cuts with a blade or scissors, eliminating the dusty mess. Simply install Backer-Lite over OSB, plywood or concrete with a modified thinset, and you're ready to set your tile floor right away. Invest in the lasting beauty of your tile and your home with Backer-Lite.